Conventionally record/play device capable of increasing the degree of multiplexing data without losing audio data and reducing the response time when starting playback are disclosed. The record/play device is capable of transferring audio packets to a hard disk to store the audio packets, and of receiving the audio packets stored in the hard disk to playback an original analog audio signal. The record/play device includes a file transfer buffer with two buffer areas, each having a capacity capable of accumulating the predetermined number of audio packets, and a managing unit that controls writing/reading of audio packets to/from the file transfer buffer. The managing unit switches the operation of each buffer area between writing and reading based on the number of audio packets stored in one of the buffer areas (see, for example, Patent Document 1 below).
Patent Document 1: Japanese Patent Laid-Open Publication No. 2003-308643